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California · Through 2026-09-13

RTC § 7345

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]
  4. CHAPTER 1. General Provisions and Definitions [7301. - 7345.]

“Tax-paid fuel” or “tax paid” means the gallons of motor vehicle fuel acquired on either a temperature corrected or volumetric basis on which the tax in Section 7360 has been imposed at the time of or prior to the acquisition by the supplier or person.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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